DFS4170 | Technical Guidance: Can approved traders import DFS direct from another Member State?

Due to the Northern Ireland Protocol to the Withdrawal Agreement, Northern Ireland remains part of the EU. Both the Northern Ireland trader receiving the alcohol and the supplier must have Tax Warehouse status. Only authorised excise warehouse keepers with premises approved to receive spirits in duty suspense may receive DFS from EU member state suppliers. Alternatively you could arrange a third-party excise warehouse keeper to receive the DFS on your behalf; to do so you will have to be approved as a registered owner under the Warehouse keepers and Owners of Warehoused Goods Regulations 1999.

In addition to this requirement, the trader must follow the AAD procedures as outlined in Notice 197.